ख्याति (Goodwill) का लेखांकन मूल्यांकन मूल रूप से किस अवधारणा द्वारा संचालित होता है, जो फर्म की अधिलाभ (super profits) अर्जित करने की क्षमता को दर्शाता है?

In the event of the death of a partner, the accumulated profits and reserves are shared by all the partners (including the deceased partner) in their:

The need for the valuation of goodwill in a partnership firm arises due to which of the following reasons?